There are records of two railroads included in the single volume: the Gallipolis, Jackson and Chillicothe Railroad, 1850-1854, and the Gallipolis, McArthur and Columbus Railroad, 1870-1875.

The Gallipolis, Jackson and Chillicothe Railroad (GJ&C RR) was incorporated on 22 March 1850 to construct a railroad from Gallipolis to Chillicothe through Jackson. Atlases and railroad maps, however, show no indication of any construction of this line.

The Gallipolis, McArthur and Columbus Railroad (GM&C RR) was incorporated on 25 February 1870 to construct a railroad from Gallipolis to Logan through McArthur. Construction was begun on this road about 1872 with work progressing through August 1874. The volume contains numerous reports detailing work schedules, payrolls, and purchases of materials from local suppliers. While there are numerous references to compensation paid for damage done to various and scattered farms, the route of the line is labeled as "proposed" and "under construction" in the Gallia and Vinton County atlases of the mid-1870s. The line was eventually completed, however; by 1895 it was a part of the Columbus, Hocking Valley and Toledo Railroad according to the Railroad Map of Ohio, 1895. Also see The Railway Reflector, Gallipolis, Ohio: Sights and Scenes Along the Buckeye Route (1895), which is particularly helpful with portraits and biographies of several of the Gallipolis personalities involved with the GM&C RR.

This single volume contains mostly the minutes of directors' meetings of both railroads. The entries note progress in stock subscriptions, financial statements, and, in the case of the GM&C RR, construction progress.

The minutes of the GJ&C RR include the act of incorporation, the proposed route of the line, the survey of the route, the bylaws, and the last recorded annual stockholders meeting of 20 July 1853. The entries relevant to this railroad end after twenty-five pages. There is no indication that the GJ&C RR ever drove a spike.

The minutes of the GM&C RR include the act of incorporation, the proposed route of the line, various reports to the directors from the president and the chief engineer, surveys of the route, the bylaws, reports of a power struggle within the board, annual elections, construction progress, difficulties of collecting installments for stock subscriptions, and the purchase of loans to keep the company afloat. The entries for this company continue for 177 pages.

Unrelated to the railroads, there is on page 206 is an 1899 account sheet of Albert and Edward Copeland(?) with Doctor H.(?). Following this page, seven pages have been removed. The remaining pages of the volume are blank.